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4. In regulation 20(4) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020(1) (lower rate of import duty – goods declared for an authorised use procedure), for “1.1 dated 22nd March 2021” substitute “1.2 dated 19th July 2021(2)”.
S.I. 2020/1431, amended by 2021/380. There are other amending instruments, but none is relevant.
The document entitled “Authorised Use: Eligible goods and rates”, version 1.2 dated 19th July 2021 is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the document electronically can arrange access to a hard copy, subject to government advice on social distancing and travel, by calling 07741 181227 and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
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